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Section 71: Interpretation for ss. 56 to 70.

Companies Act 1985 · 1985 c. 6View on legislation.gov.uk

Part III: Capital Issues — Chapter I: Issues by Companies Registered, or to be Registered, in Great Britain

For purposes of sections 56 to 70—

a statement included in a prospectus is deemed to be untrue if it is misleading in the form and context in which it is included, and
a statement is deemed to be included in a prospectus if it is contained in it, or in any report or memorandum appearing on its face, or by reference incorporated in, or issued with, the prospectus.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.